This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptc-filing, (b) whether … qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

This paper examines the management issues faced by a businessman in pre-industrial Europe and how he addressed those … issues. Management focused on four main areas - managing agents (personnel); financial management; risk management; and … information management (communications and accounting) …

In this study, we examine whether and how tone management affects future stock price crash risk, measured as the … conditional skewness of firm-specific returns. We document a positive relationship between tone management and one … asymmetry, and higher earnings management constraints. Finally, descriptive analyses suggest that the level of tone management …

For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control …

Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment …, international trends, and visitor preferences have an influence on marketing communication. Museum management must devote expert …, the effectiveness of the use of expenses plays an important role in museum management; it is also essential to combine …

The article considers the operational management system of machine-building enterprises in Ukraine under the conditions … operational management system. It has been considered that the conditions of economic activity of industrial enterprises are … system as the information base for monitoring, and its results constitute the basis for timely decision-making in management …

considered. We argue that external users will generally need thesame information as management, which is largely forward …

Earnings less riskfree Interest Charge (ERIC) is a new residual income concept forValue Based Management (VBM), which … takes the true risk and time preferences ofshareholders into account. In this paper management based on ERIC is …, performancemeasurement, management incentives and decentralization are goal congruent withrespect to market value. In a second step market …